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Transitional Credit allowed to be taken through GSTR-3B

January 8, 2022 16707 Views 1 comment Print

Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court) Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRAN-1 could […]

HC directs Customs Commissioner to consider representation of Appellant & Pass reasoned & speaking order

January 7, 2022 1248 Views 0 comment Print

Carbon Resources Private Limited Vs The Prinicipal Commissioner of Customs (Port) & Anr. (Calcutta High Court) Petitioners in this writ petition are aggrieved by inaction on the part of the respondents to dispose of their first representation dated December 26, 2020 being Annexure P3 to the writ petition as well as the second representation by […]

Time limit commence from the date Assessee receives notice

January 7, 2022 2556 Views 1 comment Print

Pradip Kumar Saha vs. Union of India & ors. (Calcutta High Court) The case in hand is that the appellant came to know of the notice for the first time on 11.09.2021 at 14.19 hours and received the same by speed post but the appellant’s accountant entered the online portal to submit reply to the […]

NI Act | Sec 138 | No prosecution of Joint account holder who not signed cheque

January 7, 2022 19125 Views 0 comment Print

Kodam Danalakshmi Vs State of Telangana (Telangana High Court) A person who is the signatory to the cheque and the cheque is drawn by that person on an account maintained by him and the cheque has been issued for the discharge, in whole or in part, of any debt or other liability and the said […]

Price Parallelism & Cartelization – Madra HC dismisses plea relying on final order passed by CCI

January 6, 2022 1764 Views 0 comment Print

MRF Limited Vs Ministry of Corporate Affairs (MCA) (Madras High Court) Facts- The main allegation is that when natural rubber price increased, the tyre prices were increased in a concerted manner by the domestic major tyre manufacturers, however, when the price of natural rubber decreased, the tyre prices were not reduced by the domestic major […]

Goods in transit cannot be confiscated for Under-valuation & Wrong Route

January 6, 2022 7380 Views 0 comment Print

Gujarat High Court quashed the Confiscation Notice GST MOV-10 and observed that goods in transit cannot be confiscated on the grounds of Under-valuation and Wrong Route.

Properties/Electronic Credit Ledger of assesse cannot remain provisionally attached/blocked after expiry of 1 year

January 6, 2022 876 Views 0 comment Print

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) The orders of provisional attachment under challenge could be said to have been outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83. The attention of […]

Bogus billing allegation in SCN should be supported by some documentary evidences

January 6, 2022 8595 Views 0 comment Print

Vageesh Umesh Jaiswal Vs State of Gujarat (Gujarat High Court) The whole object of issuing a show-cause notice is to make the recipient of the notice understand what the authority is trying to convey and what are the nature of the allegations. In the case on hand, when there are allegations of bogus billing, it […]

Writ filed for no penalty & Interest till Income Tax Portal becomes glitch-free

January 6, 2022 8790 Views 0 comment Print

Update on 06.01.2022 at 11 PM Matter was listed today for hearing. Advocate (Dr.) Avinash Poddar along with Advocate Nipun Singhvi appeared in the matter and argued the matter. On hearing Dr. Poddar, Hon’ble Court was pleased to issued notice to Union and CBDT. Now the matter is scheduled to get listed for further hearing […]

Indiscriminate Issue of SCN by CGST dept Surat to textile processors under Service Tax Law- HC issues Notice

January 6, 2022 1707 Views 0 comment Print

South Gujarat Textile Processors Association Vs Union of India (Gujarat High Court) 1. The draft amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest. 2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing for […]

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